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triadiarti, yulita
Universitas Negeri Medan
Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Pengaruh Budaya Organisasi, Gaya Kepemimpinan, dan Kepuasan Kerja Terhadap Kinerja Pegawai Pada Pemerintah Kabupaten Deli Serdang juliadi juliadi; yulita triadiarti; akmal huda nasution
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 3, No 1 (2016): Jakpi Vol 03 No 01 Edisi April 2016
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v3i1.7430

Abstract

The problems discussed in this study is whether the organizational culture, leadership style and job satisfaction simultaneously affect the performance of employees at the Department of Public Works Deli Serdang regency. This study aims to determine the influence of the analysis of organizational culture, leadership style and job satisfaction on employee performance in Deli Serdang regency administration. The population in this study was an employee at the Department of Public Works Deli Serdang regency. Sources of data in this study are derived from primary data in the form of questionnaire respondents. The variable in this study is vaiabel free (independent), ie Cultural Organization (X1), Leadership Style (X2) and Job Satisfaction (X3). While the dependent variable ( devendent ) is Employee Performance (Y). Data analysis used is multiple regression analisia (multiple regretion).The results showed that simultaneous organizational culture has a significant negative effect on the performance of employees at the Department of Public Works Deli Serdang regency, in other words Ha rejected. While the leadership style and job satisfaction have a significant positive effect on the performance of employees at the Department of Public Works Deli Serdang regency , in other words Ha accepted. Significant value of 0.000 and the value of F at 25 056 . Significance value less than 0.05 and the value of F is greater than F table value (25.056 > 2.911). This is evidenced from the influence of organizational culture on employee performance declined significantly, while the leadership style and satisfaction significantly acceptable .The conclusion of this study is organizational culture has a significant negative effect on the performance of employees at the Department of Public Works Deli Serdang, while the leadership style and job satisfaction has a significant positive effect on the performance of employees at the Department of Public Works Deli Serdang regency administration simultaneously
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK PEMERINTAH (BUMN) DAN BANK UMUM SWASTA NASIONAL (BUSN) DENGAN MENGGUNAKAN METODE PENDEKATAN RGEC (RISK PROFIL E,GOOD CORPORATE GOVERNANCE, EARNING AND CAPITAL)YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 Debby Suciani; Yulita Triadiarti
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 9, No 1 (2021): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v9i1.25713

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan kinerja keuangan yang signifikan antara bank pemerintah (BUMN) dengan Bank Umum Swasta Nasional (BUSN) di Bursa Efek Indonesia tahun 2014-2018. . Kinerja keuangan diukur dengan menggunakan metode pendekatan RGEC yaitu Risk Profile, Good Corporate Governance, Earning, and Capital. Aspek Risk Profile diukur menggunakan rasio Non Performing Loan (NPL),aspek Good Corporate Governance diukur menggunakan nilai komposit GCG, aspek Earning diukur menggunakan rasio Return on Equity (ROE), dan aspek Capital diukur menggunakan Capital Adequacy Ratio (CAR). Populasi dalam penelitian ini adalah seluruh bank yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014 - 2018. Dari 42 perbankan yang terdaftar, dipilih 4 bank pemerintah (BUMN) dan 4 Bank Umum Swasta Nasional dengan menggunakan purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder, yang diperoleh dari situs www.idx.co.id, www.ojk.go.id, dan www.bi.go.id. Teknik analisis data yang digunakan adalah analisis deskriptif kuantitatif, uji normalitas, Independent Sample T-test dan Mann Whitney Test. Hasil penelitian menunjukkan bahwa terdapat perbedaan kinerja keuangan yang signifikan antara bank pemerintah (BUMN) dan Bank Umum Swasta Nasional (BUSN) dilihat dari aspek Earning yang diukur dengan rasio Return on Equity (ROE). Dan tidak terdapat perbedaan kinerja keuangan yang signifikan antara bank pemerintah (BUMN) dan Bank Umum Swasta Nasional (BUSN) jika dilihat dari aspek Risk Profile yang diukur dengan rasio Non Performing Loan (NPL), aspek Good Corporate Governance yang diukur dari nilai komposit GCG, dan aspek Capital yang diukur dengan Capital Adequacy Ratio (CAR). Kata Kunci : Perbandingan, Kinerja Keuangan, Non Performing Loan, Nilai Komposit GCG, Return on Equity, dan Capital Adequacy Ratio. 
Pengaruh Profitabilitas, Pajak, Mekanisme Bonus, Kepemilikan Asing, Debt Covenant Dan Intangible Assets Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2015 – 2017) Destriana Br Ginting; Yulita Triadiarti; Erny Luxy Purba
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 7, No 2 (2019): September
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v7i2.18155

Abstract

Abstrak :  The problem in this research is Transfer pricing is a company policy in determining the price of transactions between division members in a multinational company, which makes it easy for companies to adjust internal prices for goods, services and intangible assets traded so as not to create prices that are too low or too high. But in practice transfer pricing is one of the efforts of corporate tax planning with the aim of minimizing the tax burden that must be paid by engineering transfer prices between companies that have special relationships. The population of this research is 143 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample was 16 companies with purposive sampling method, with quantitative research types. The data used is secondary data, namely the company's financial statements obtained from www.idx.co.id. The data analysis technique used is descriptive statistics, classic assumption test, multiple regression analysis, coefficient of determination, F-statistical test, and t-statistical test. The data analysis technique used is descriptive statistics, classic assumption test, multiple regression analysis, coefficient of determination, F-statistical test, and t-statistical test. The dependent variable in this study is Transfer Pricing which is Proxied with RTP ( Related Party Transaction) . Independent variables used are Profitability, Tax, Bonus Mechanisms, Foreign Ownership , Debt Covenant and Intangible Assets . The analytical method used in this study is multiple regression analysis with SPSS 20. Based on the results of this study simultaneously Profitability, Taxes, Mechanisms of Bonuses, Foreign Ownership, Debt Covenants and Intangible Assets no significant effect on Transfer Pricing . Partially Only Intangible Assets that affect Transfer Pricing .  The conclusion of this study is that Profitability has no effect on Transfer Pricing, Tax has no effect on Transfer Pricing, Bonus Mechanism has no effect on Transfer Pricing, Foreign Ownership has no effect on Transfer Pricing, Debt Covenant has no effect on Transfer Pricing and Intangible Assets Influence Transfer Pricing. Keywords: Transfer Pricing , profitability, Taxes, Bonus Mechanisms, Foreign Ownership, Debt Covenant , Intangible Assets
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK PEMERINTAH (BUMN) DAN BANK UMUM SWASTA NASIONAL (BUSN) DENGAN MENGGUNAKAN METODE PENDEKATAN RGEC (RISK PROFIL E,GOOD CORPORATE GOVERNANCE, EARNING AND CAPITAL)YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 Suciani, Debby; Triadiarti, Yulita
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol. 9 No. 1 (2021): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v9i1.25713

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan kinerja keuangan yang signifikan antara bank pemerintah (BUMN) dengan Bank Umum Swasta Nasional (BUSN) di Bursa Efek Indonesia tahun 2014-2018. . Kinerja keuangan diukur dengan menggunakan metode pendekatan RGEC yaitu Risk Profile, Good Corporate Governance, Earning, and Capital. Aspek Risk Profile diukur menggunakan rasio Non Performing Loan (NPL),aspek Good Corporate Governance diukur menggunakan nilai komposit GCG, aspek Earning diukur menggunakan rasio Return on Equity (ROE), dan aspek Capital diukur menggunakan Capital Adequacy Ratio (CAR). Populasi dalam penelitian ini adalah seluruh bank yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014 - 2018. Dari 42 perbankan yang terdaftar, dipilih 4 bank pemerintah (BUMN) dan 4 Bank Umum Swasta Nasional dengan menggunakan purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder, yang diperoleh dari situs www.idx.co.id, www.ojk.go.id, dan www.bi.go.id. Teknik analisis data yang digunakan adalah analisis deskriptif kuantitatif, uji normalitas, Independent Sample T-test dan Mann Whitney Test. Hasil penelitian menunjukkan bahwa terdapat perbedaan kinerja keuangan yang signifikan antara bank pemerintah (BUMN) dan Bank Umum Swasta Nasional (BUSN) dilihat dari aspek Earning yang diukur dengan rasio Return on Equity (ROE). Dan tidak terdapat perbedaan kinerja keuangan yang signifikan antara bank pemerintah (BUMN) dan Bank Umum Swasta Nasional (BUSN) jika dilihat dari aspek Risk Profile yang diukur dengan rasio Non Performing Loan (NPL), aspek Good Corporate Governance yang diukur dari nilai komposit GCG, dan aspek Capital yang diukur dengan Capital Adequacy Ratio (CAR). Kata Kunci : Perbandingan, Kinerja Keuangan, Non Performing Loan, Nilai Komposit GCG, Return on Equity, dan Capital Adequacy Ratio. 
Co-Authors Ade Chairunnisa Gultom Ahmad Albar Tanjung Akmal Huda Nasution, Akmal Huda Andri Zainal Chaniago, Eva Nirmala Sari Dandi Abdul Halim Debby Suciani Destriana Br Ginting Erny Luxy D Purba Erny Luxy Purba juliadi juliadi Jumiadi Jumiadi Karima, Hidaya Tul La Ane La Ane La Ane La Ane, La Ane LIANTI, LIANTI Muhammad Abdillah Nurul Syahrani Ramdhansyah Ramdhansyah Salsabila Irfan Sibarani, Choms Gary GT Siregar, Tapi Rumondang Situmeang, Chandra Suciani, Debby Sundari, Iis Taufik Hidayat Yessy Pradita Mulasi